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TMI BlogPLACE OF SUPPLY OF GOODS AND SERVICEX X X X Extracts X X X X X X X X Extracts X X X X ..... 11.2 The place of supply of goods shall be the location of the goods at the time of delivery to the recipient or at the time at which the movement of goods terminates for delivery to the recipient. 11.3 The place of supply where the goods are supplied on board a conveyance, such as a vessel, an aircraft, a train or a motor vehicle shall be the location at which such goods are taken on board. For instance, if goods are taken on board at Vadodara, Gujarat on Rajdhani Express from Mumbai to Delhi, the place of supply shall be Vadodara, Gujarat. However, in respect of services, the place of supply shall be the location of the first scheduled point of departure of that conveyance for the journey. For example, in India "Enjoy on wheels" is a tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods, including mail or courier, shall be the location of registered recipient. However, if the recipient is not registered, the place of supply shall be the place where the goods are handed over for their transportation. 11.10 Where the transportation of goods is to a place outside India, the place of supply shall be the place of destination of such goods. 11.11 The place of supply of service in respect of goods that are required to be made physically available by the recipient of service to the supplier of service shall be the location where the services are actually performed. For example, if a manufacturer located in Vadodara gets a Electric Pump repaired from a repair service provider located in Mumbai, by sending the Pump to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice used by the recipient of services is in the taxable territory; (e) the bank of the recipient of services in which the account used for payment is maintained is in the taxable territory; (f) the country code of the subscriber identity module card used by the recipient of services is of taxable territory; (g) the location of the fixed land line through which the service is received by the recipient is in the taxable territory. 11.13 In the case of services supplied in respect of goods which are temporarily imported into India for repairs or for any other treatment or process and are exported after such repairs or treatment or process without being put to any use in India, other than that which is required for such repairs or treat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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